Germany – Accounting and auditing services – Wirtschaftsprüfungsleistungen zur Prüfung von Jahresabschlüssen

Pursuant to § 106 para. 4 of the State Budget Act (LHO), the enterprises (state enterprises, special assets and universities) of the Free and Hanseatic City of Hamburg (hereinafter FHH) are obligated to prepare commercial annual financial statements in an analogous application of the provisions of the Third Book of the German Commercial Code (HGB). As a result of this process, the auditing services for the audit of annual financial statements for the following institutions (collectively "Universities of the FHH") are to be externally procured anew for the financial statements as of 2026: - University of Hamburg (UHH) - Hamburg University of Applied Sciences (HAW) - Hamburg University of Technology (TUHH) - HafenCity University Hamburg (HCU) - Hamburg University of Fine Arts (HfBK) - Hamburg University of Music and Drama (HfMT) - Carl von Ossietzky State and University Library (SUB). It is intended to conclude a joint framework agreement in accordance with § 21 VgV. Accordingly, the procedure will be carried out as a joint procurement of the Universities of the FHH in accordance with § 4 VgV by the University of Hamburg. Each individual order based on the framework agreement to be concluded will be awarded by each University of the FHH in its own name and on its own account in accordance with § 21 para. 3 VgV and will be executed in accordance with the institution-specific particularities. The General Student Committees (AStA) of the aforementioned universities also have the opportunity to conclude independent contracts with the contractor for the audit of annual financial statements. The AStA are, in accordance with § 102 HmbHG, legally capable bodies of public law that perform their tasks independently. In addition to the audit of annual financial statements, supplementary advisory services (e.g. analysis and targeted optimisation of central accounting and closing processes) as well as audit-specific expert opinions and statements are to be prepared (e.g. for special audits/grant audits) upon separate instruction.